Could I just add a couple of things from a policy perspective? The international shipping rules, as they exist, are quite long-standing and conform to international norms in relation to shipping. They do provide effectively an exemption from Canadian income tax on this activity.
I would suggest that it's significant to expand the types of activities that are included or thought to be encompassed by the concept of shipping, and there are other activities at sea that we would expect to come forward if there is any expansion that's contemplated today.
I just wanted to make it clear that this potentially could have further ramifications and would be a bit of a departure from normal neutrality principles of taxation.